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Le contrôle de gestion entre responsabilité globale et performance économique : le cas d'une entreprise sociale pour l'habitat

Author

Listed:
  • François Meyssonnier
  • Fana Rasolofo-Distler

Abstract

Management control is essential in the relation between global responsibility and economic performance of firms. A case of a Social Firm for Housing is presented. Its piloting system is described and one can see that management tools and indicators (financial and/or social) are used in a relatively integrated and consistent way but with an aim which is mainly economic. This example, although atypical, is especially enlightening and shows that the splitting that is supported by some people, between management tools which are financially oriented and those which are socially oriented, is not a given.

Suggested Citation

  • François Meyssonnier & Fana Rasolofo-Distler, 2008. "Le contrôle de gestion entre responsabilité globale et performance économique : le cas d'une entreprise sociale pour l'habitat," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 107-124.
    • Handle: RePEc:cai:accafc:cca_142_0107
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    Cited by:

    1. Christophe Maurel & François Pantin, 2020. "Les outils et pratiques de contrôle de gestion dans les Scop pour piloter la performance globale," Post-Print hal-02525165, HAL.
    2. Hugues Poissonnier, 2009. "Enjeux et dynamique d'évolution des critères de performance en contexte inter-organisationnel : les enseignements de l'industrie textile française," Grenoble Ecole de Management (Post-Print) halshs-00459216, HAL.

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